WVC 11-21-4d
§11-21-4d. Rate of tax -- Taxable periods beginning on or after
April 1, 1983.

(a) Rate of tax on individuals, estates and trusts. -- The tax
imposed by section three of this article on the West Virginia
taxable income of every individual, and every estate and trust
shall be determined in accordance with the following table:

(FORM OMITTED)

(b) Rate of tax on heads of households. -- The tax imposed by
section three of this article, on the West Virginia taxable income
of every individual who is a head of a household in the
determination of his federal income tax for the taxable year, shall
be determined in accordance with the following table:

(FORM OMITTED)

(c) Rate of tax in case of joint return or returnofsurviving
spouse. -- In the case of a joint return of a husband and wife and
the return of an individual who is entitled to file his federal
income tax return for the taxable year as a surviving spouse, the
tax imposed by section three of this article on the West Virginia
taxable income shall be determined in accordance with the following table:

(FORM OMITTED)

(d) Applicability of this section. -- The provisions of this
section shall be applicable in determining the rate of tax imposed
by this article for all taxable periods or portions thereof
beginning on or after the first day of April, one thousand nine
hundred eighty-three.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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